- Serbia is advancing the digitization of goods movement documentation with a draft law from the Ministry of Finance that mandates electronic goods delivery notes for both public and private sector entities, applicable to B2B and B2G transactions.
- The proposed legislation is expected to be adopted in Q2 2025, with the law coming into force on January 1, 2026, and specific rules for private sector organizations and transporters set to begin on October 1, 2027.
- The law applies to public and private sectors but excludes private individuals exempt from self-employment income tax, as well as certain exceptions like movements via water or electricity networks, retail supply, military goods, international agreements, and internal relocations within the same public sector organization.
- Businesses will be required to issue electronic goods delivery notes prior to the transport of goods, and carriers must display these notes during inspections; additional regulations and penalties for non-compliance will be established within 90 days of the law’s passage.
- The draft law was open for public consultation until September 30, 2024, allowing stakeholders to provide input, and businesses are encouraged to prepare for the changes to ensure compliance with the new electronic delivery note requirements.
Source Comarch
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